[Adopted 3-7-1988 by Ord. No. 2-1988]
[Added at time of adoption of Code (see Ch. 1, General Provisions,
Art. I)]
The per capita tax is authorized by the Local Tax Enabling Act
(53 P.S. § 6924.101 et seq.).
A per capita tax in the sum of $5 is levied on every individual
of the age of 18 years and over residing in the Borough of Summit
Hill.
Payment of the tax shall be made to the legally constituted
tax collector of the Borough. Said tax collector is hereby vested
with powers, duties and responsibilities conferred by Act of Assembly
1945, May 25, P.L. 1050, Section 17,[1] for the collection of taxes by distress and sale of goods
and chattels of taxpayers who neglect or refuse to pay the tax, and
as conferred by Section 20 of the same Act of Assembly, as amended
1947, May 31, P.L. 372, Section 1,[2] for the collection from employers. The said acts of assembly
are made a part of this article with like effect and force as if herein
set forth.
[Added at time of adoption of Code (see Ch. 1, General Provisions,
Art. I)]
Persons whose total income from all sources is less than $12,000
per annum are hereby exempted from this tax.
